Facts About 2013 cash Revealed

Facts About 2013 cash Revealed

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The corporation shall give facts of any transaction not recorded in the books of accounts that's been surrendered or disclosed as cash flow through the year during the tax assessments beneath the Cash flow Tax Act, 1961 (such as, search or study or almost every other applicable provisions on the Earnings Tax Act, 1961), Until There's immunity for disclosure under any scheme as well as shall state whether the Earlier unrecorded income and associated belongings happen to be properly recorded from the books of account in the course of the yr.;

(d) it truly is cash or cash equivalent Except if it is limited from staying exchanged or utilized to settle a liability for at least twelve months following the reporting day.

(i) Non-recent investments shall be categorised as trade investments and other investments and further more categorised as:

) in the case of a business engaged during the generation or supply of electrical power, any issues which are not necessary to be disclosed via the Electrical energy Act, 2003;

nine. Exactly where any Act or Regulation requires precise disclosures to get produced during the standalone fiscal statements of an organization, the reported disclosures shall be created Along with Those people necessary less than this Plan.

(g) shares in the corporate held by each shareholder holding more than five percent shares specifying the volume of shares held;

The Central Government might, have to have these types of course or classes of unlisted providers, as may be prescribed,—

We need to change our thinking, in Earth Bank economic Branko Milanovic's words and phrases, "from proletarians to migrants." The main element issue going forward is just not how the income are going to be divvied up within just abundant nations around the world.

(iv) interval and level of default as to the equilibrium sheet day in repayment of borrowings and desire, shall be specified separately in Every single circumstance.

two. In consolidated economic statements, the subsequent shall be disclosed By means of additional information and facts:

(III) day and degree of ensure, safety or perhaps the like furnished to or on behalf of the final word Beneficiaries

 (I) day and amount of fund State-of-the-art or loaned or invested in Intermediaries more info with full aspects of each Intermediary.

A corporation shall disclose By means of notes extra information pertaining to aggregate expenditure and money on the next products:—

Materiality will depend on the dimensions or nature of the product or a combination of each, to generally be judged in The actual situations.